Special rules
For purposes of subparagraph (A)—
(i)#
all Medicare Advantage MSAs of the account holder shall be treated as 1 account,
(ii)#
all payments and distributions not used exclusively to pay the qualified medical expenses of the account holder during any taxable year shall be treated as 1 distribution, and
(iii)#
any distribution of property shall be taken into account at its fair market value on the date of the distribution.